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Taxing the Digital Economy
Language: en
Pages: 355
Authors: Craig Elliffe
Categories: Law
Type: BOOK - Published: 2021-05-13 - Publisher: Cambridge University Press

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The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.
OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy
Language: en
Pages: 202
Authors: OECD
Categories:
Type: BOOK - Published: 2014-09-16 - Publisher: OECD Publishing

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This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
The Challenge of the Digital Economy
Language: en
Pages: 158
Authors: Francesco Boccia
Categories: Business & Economics
Type: BOOK - Published: 2017-02-08 - Publisher: Springer

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This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sector
Taxation in a Global Digital Economy
Language: en
Pages: 467
Authors: Ina Kerschner
Categories: Law
Type: BOOK - Published: 2017-10-04 - Publisher: Linde Verlag GmbH

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Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for
Tax and the Digital Economy
Language: en
Pages: 429
Authors: Werner Haslehner
Categories: Law
Type: BOOK - Published: 2019-05-01 - Publisher: Kluwer Law International B.V.

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The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double